https://www.taxtmi.com/caselaws?id=119689 A prima facie interpretation of an exemption notification for brass sheets and brass circles supported the assessee's reading of the relevant exclusion clause. The dispute concerned whether the department's construction of the notification clearly brought the goods within the exclusion at the stay stage. Relying on a cited precedent involving a similar exemption entry, the tribunal found the assessee's interpretation reasonably sustainable and did not treat the exclusion as clearly applicable. Full waiver of pre-deposit and stay of recovery pending disposal of the appeal were therefore granted. en-us Thu, 18 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119689 A prima facie interpretation of an exemption notification for brass sheets and brass circles supported the assessee's reading of the relevant exclusion clause. The dispute concerned whether the department's construction of the notification clearly brought the goods within the exclusion at the stay stage. Relying on a cited precedent involving a similar exemption entry, the tribunal found the assessee's interpretation reasonably sustainable and did not treat the exclusion as clearly applicable. Full waiver of pre-deposit and stay of recovery pending disposal of the appeal were therefore granted. Case-Laws Customs Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119689